Earnings management is found to be driven by different managerial incentives. Previous studies have identified that executive compensation contracts create incentives for earnings management. The agency theory and the positive accounting theory provide explanations for contract-driven earnings management. This study links the agency theory and the positive accounting theory and reviews the earl...

background as the under-representation of women in management positions continues to persist globally, little is known about the experiences of women in the healthcare sector in the context of the developing middle eastern nations. in an attempt to address this knowledge gap, the current study explores some of the barriers that hinder and the enablers that foster women’s career advancement in t...

In this paper a theory of delegation is presented. There are at least three reasons for developing such a theory. First, one of the most relevant notions of "agent" is based on the notion of "task" and of "on behalf of". In order to found this notion a theory of delegation among agents is needed. Second, the notion of autonomy should be based on different kinds and levels of delegation. Third, ...

This paper assumes the cell formation problem as a distributed decision network. It proposes an approach based on application and extension of information theory concepts, in order to analyze informational complexity in an agent- based system, due to interdependence between agents. Based on this approach, new quantitative concepts and definitions are proposed in order to measure the amount of t...

�Abstract��The optimization of shareholder wealth based on the theory firm and agency through investment, funding dividend decisions has various empirical supports. This model is interesting to be examined in Indonesian companies. The study aims examine for case Indonesia with a sample 18 companies listed IDX which are members LQ-45 index 2016-2019 period were selected by purposive sampling. re...

abu `al-barakat al-baghdadi, before explanation of his selected view about the problem of the quality of emergence of multitudinous from unit, expresses the theory of peripatetic philosophers with a historical outlook. he then critics the viewpoint of peripatetic philosophers and finally explains his view in the course of four descriptions. the following points are proposed when criticized his ...

Manuscript Type: Conceptual Research Question/Issue: Director turnover post-acquisition is a complex and multi-faceted phenomenon that needs to be examined beyond the agency lens. In this article, we examine the likelihood of non-executive director turnover in target firms following an acquisition. Research Findings/Insight: Acquisitions present an interesting case where conflict of interests m...

Manuscript Type: Conceptual Research Question/Issue: Post-acquisition director turnover is a complex and multi-faceted phenomenon that needs to be examined beyond the agency lens. In this article, we examine the likelihood of non-executive director turnover in target firms following an acquisition. Research Findings/Result: Acquisitions present an interesting case where conflict of interests ma...